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GRI ESRS-Professional Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Stakeholder Engagement for ESRS Reporting | |
| Double Materiality Assessment under the ESRS | |
| Introduction to the CSRD and Reporting with the ESRS | |
| Preparing for External Assurance for ESRS Reporting | |
| How to Collect and Report Material Information under the ESRS | |
| Digital Reporting under the CSRD |
GRI ESRS Professional Certification Sample Questions:
Question 1
Indicate whether the following statement is true or false.
The goal of assurance is to confirm the reliability of information related to an organization's sustainability risks, how these risks are managed and reduced, and the organization's performance data.
A. True
B. False
Question 2
Which of the following are key characteristics of an internal control for assurance purposes? Select all that apply.
A. The activity must be able to be 'tested' by the external assurance provider.
B. The results of the activity do not need to be documented each time it is performed.
C. The activity can be carried out by the same staff who collected, calculated, or consolidated the information.
D. The activity must be documented and implemented according to the agreed timing.
Question 3
Indicate whether the following statement is true or false.
All EU Member States decided that only statutory financial auditors are allowed to conduct the assurance of the sustainability statement, excluding other audit firms or Independent Assurance Service Providers.
A. True
B. False
Question 4
Which of the following statements about ESRS 2 are correct? Select all that apply.
A. ESRS 2 is a sector-agnostic, cross-cutting standard applicable to all organizations.
B. Certain disclosure requirements in ESRS 2 are subject to a phase-in period.
C. Reporting organizations don't have to address all disclosure requirements in ESRS 2.
Question 5
Indicate whether the following statement is true or false.
External assurance not required for all information reported under ESRS 2 and the topical ESRS.
A. True
B. False
Solutions:
| Question 1 Answer: A | Question 2 Answer: A,D | Question 3 Answer: B | Question 4 Answer: A,B | Question 5 Answer: A |
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